UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): November 9, 2009
Southern Energy Company, Inc.
(Exact name of registrant as specified in its charter)
Nevada 000-20462 20-8387017
(State or Other Jurisdiction (Commission (I.R.S. Employer
of Incorporation) File Number) Identification Number)
100 W. Liberty St. 10th Floor
Reno, NV, 89505
(Address of Principal Executive Offices) (Zip Code)
800-628-5764
(Registrant's Telephone Number, Including Area Code)
Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions (see General Instruction A.2. below):
[ ] Written communications pursuant to Rule 425 under the Securities Act (17
CFR 230.425)
[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17
CFR 240.14a-12)
[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the
Exchange Act (17 CFR 240.14d-2(b))
[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the
Exchange Act (17 CFR 240.13e-4(c))
ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
(a) On November 10, 2009, the Board of Directors of the Registrant dismissed
Seale and Beers, CPAs, its independent registered public account firm. On the
same date, November 10, 2009, the accounting firm of M&K CPAS, LLC was engaged
as the Registrant's new independent registered public account firm. The Board of
Directors of the Registrant and the Registrant's Audit Committee approved of the
dismissal of Seale and Beers, CPAs and the engagement of M&K CPAS, LLC as its
independent auditor. From the date that Seale and Beers, CPAs were engaged
(August 7, 2009) to the present time, or any other period of time, Seale and
Beers did not issue any report on the company's financial statements.
During the registrant's two most recent fiscal years and the subsequent interim
periods thereto, there were no disagreements with Seale and Beers, CPAs whether
or not resolved, on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure, which, if not resolved to
Seale and Beers, CPAs satisfaction, would have caused it to make reference to
the subject matter of the disagreement in connection with any report on the
registrant's financial statements had the auditor such an opportunity to file
such a report.
The registrant has requested that Seale and Beers, CPAs furnish it with a letter
addressed to the Securities and Exchange Commission stating whether it agrees
with the above statements. The letter is attached as an exhibit to this Form
8-K.
b) On November 10, 2009, the registrant engaged M&K CPAS, LLC as its independent
accountant. During the two most recent fiscal years and the interim periods
preceding the engagement, the registrant has not consulted M&K CPAS, LLC
regarding any of the matters set forth in Item 304(a)(2)(i) or (ii) of
Regulation S-B.
ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS
16.1 Letter from Seale and Beers, CPAs
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
Southern Energy Company Inc.
Date: November 10, 2009 By: /s/ Ricardo Munoz
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Ricardo Munoz
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